ICMAI
CMA Inter and Final December 2025 Result to Be Announced on 11 February 2026 The Institute of Cost Accountants of India (ICMAI) has officially announced the result date for the CMA Intermediate and CMA Final examinations held for the December 2025 term. As per the latest update, the results for both levels will be declared on 11 February 2026. This announcement […]
CMA Inter Group 2nd Classes Starting from 24 Dec 2025: Complete Guide for Students If you are planning to clear CMA Intermediate Group 2, this is the right time to begin your preparation. The CMA Inter Group 2nd classes starting from 24 Dec 2025 are specially designed for students who want a strong conceptual foundation, […]
CMA Foundation New Batch Starting From 15 December 2025 for May & September 2026 Attempts – Admissions Open! The CMA Foundation exam is the first and most crucial step toward becoming a qualified Cost & Management Accountant. To help students kick-start their preparation with the right guidance and structured learning, we are launching a New CMA […]
CMA Inter New Batch Starting From 15th Dec 2025 – Enroll Now for Your Success! If you are planning to build a strong professional career in Cost and Management Accounting, this is the right time to take the next step. We are excited to announce that our CMA Inter New Batch is starting from 15th […]
CMA Foundation New Batch 2025: Enroll Now & Avail 30% Discount! Limited Seats Available Are you planning to pursue your career in Cost and Management Accounting? The CMA Foundation offers an excellent opportunity to start your journey with the newly launched CMA Foundation Batch for October 2025. This is the perfect time to enroll and take advantage of the […]
Inter 1st Year Final Exam Time Table 2022The Inter 1st Year Final Exam Time Table 2022 was released by the respective education boards and made available online for students to download. Subject-wise exam dates were provided in a PDF format, helping students plan their preparation effectively. The timetable was announced well in advance so that […]
CMA Pass PercentageThe CMA pass percentage is released by ICMAI after each exam session. It is used to analyze student performance and measure the difficulty level of the papers. CMA Inter Pass PercentageThe CMA Inter pass percentage is declared by ICMAI for both Group 1 and Group 2. It helps students evaluate trends and plan better preparation strategies. CMA US […]
Departmental Accounting – CMA Inter Financial Accounting Question 1.Distinguish between Branch and Departmental Accounting. (June 2013, 2 marks)Answer:The differences between Branch and Departmental are listed below:- Departmental Branch 1. Departmental always in Inland 1. It is either Inland or Foreign. 2. All departments of a Business remain generally under one roof. 2. Branch of a […]
Branch Accounting – CMA Inter Financial Accounting Question 1.Write short note on:Classification of Branches for Branch accounting purpose. (Dec 2012, 5 marks)Answer: .Branches are classified as two-way,(i) Inland Branch,(ii) Foreign Branch (i) Inland Branches:(a) Dependent Branches: Branches in respect of which the whole of the accounting records are kept at head office.(b) Independent Branches: As […]
Lease Accounting – CMA Inter Financial Accounting Question 1. Write short note:Operating Lease and Finance Lease (Dec 2017, 4 marks)Answer:Operating Lease and Finance LeaseA lease is an agreement whereby the lessor conveys to the lessee in return for a payment or sones of payments the right to use an asset for an agreed period of […]